TMI Blog2012 (7) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... d 8.8.2002 clarified that when space is used, rental thereof shall not be liable to service tax but such a clarification was mis-interpreted by the appellant to claim immunity from taxation - the appellants could not bring out any material to suggest that this is out of ambit of that section - against assessee. - ST/1280 OF 2010 - ST/636 OF 2011 - Dated:- 7-12-2011 - DR. C. SATAPATHY, D.N. PANDA, JJ. ORDER D.N. Panda, Judicial Member - We heard this matter on 1st August, 2011 and pronounced the decision with reason therefor on the same in the open Court. Formal orders were also signed by both of us. But such order has been lost in transit for which that could not be issued. Therefore, the matter was placed before Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... described his extent of examination to come to his conclusion for rejecting the appeal of the appellant. 2. Moving the stay application, learned Counsel made an extensive argument submitting that when Telecom Services were brought to service tax w.e.f. 1.6.2007, it is paying service tax in respect of service provided under that category. He further submitted that when the service providers were providing telecom services from the campus of the appellant, it cannot be said to be a Business support Service provided. Learned Counsel also argued that the appellant is a public sector concern and the Appellate Authority below taxed the appellant without appreciating the nature of activity carried out by the appellant. Circular No. 46/09/2002 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar No. 46/09/2002 dated 8.8.2002. There is no doubt Board clarified that when space is used, rental thereof shall not be liable to service tax. Such a clarification was mis-interpreted by the appellant to claim immunity from taxation. It was found by the learned Appellate Authority below that tax liability covered by infrastructure support services by the definition in Section 65(104c) of Finance Act, 1994 brought the appellant to the fold of service tax under taxing entry in section 65(105)(zzzq) of the said Act. He analyzed the facilities in para 4 of the order and examined entire contention of the Appellant in para 9 of the order. He did not fail to examine the Circular dated 8.8.2002 which was relied by the appellant. In Para 11 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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